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of <h1>Article 22: Taxation of Other Income in Double Tax Avoidance Agreements Covers Lotteries and Gambling Earnings</h1> Article 22 of the Double Tax Avoidance Agreement between Iceland and another Contracting State addresses the taxation of other income. Generally, income of a resident from a Contracting State, not covered in previous articles, is taxable only in that state. However, if the income is connected to a business or services conducted through a permanent establishment or fixed base in the other state, Articles 7 or 14 apply. Income from activities such as lotteries, races, or gambling sourced from the other state can be taxed there, despite the general rule.
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